Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018
| Jurisdiction | UK Non-devolved |
| Citation | 2018 c. 25 |
| Year | 2018 |
(1) In Part 3 of the Local Government Finance Act 1988 (non-domestic rating) , in section 64 (hereditaments) , after subsection (3) insert—
- “(3ZA) In relation to England, where—
- (a) two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,
- (b) the hereditaments meet the contiguity condition (see subsection (3ZC) ) , and
- (c) none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used, the hereditaments shall be treated as one hereditament.
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